Taxpayer's Refund Claim Denied: Full Contract Amount Received Indicates Service Tax Was Collected, Raises Unjust Enrichment Concerns.

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....Refund - unjust enrichment - When the appellant himself has calculated the tax liability from the amount received from ONGC by working backwards, it cannot be now said that they have not collected the amount of service tax from ONGC; especially when there is no dispute that they have received in full the contracted amount. - AT....